Volunteer Income Tax Assistance (VITA) Certification Practice Test

What action is a volunteer preparer expected to avoid when conducting a quality review?

1. Reviewing their own prepared tax return

2. Consulting with other preparers on complex issues

3. Documenting all findings in the tax return records

4. Encouraging the taxpayer to ask questions

The correct answer is: Reviewing their own prepared tax return

A volunteer preparer is expected to avoid reviewing their own prepared tax return during a quality review because this could compromise the integrity and objectivity of the review process. Quality reviews are designed to ensure that tax returns are accurate and compliant with IRS guidelines, and having someone review their own work can lead to biases or errors being overlooked. By having another preparer conduct the review, the process allows for a fresh set of eyes to evaluate the return without any preconceived notions or conflicts of interest. This practice helps ensure that mistakes can be identified and corrected, ensuring a higher standard of quality in the tax preparation process. In contrast, consulting with other preparers on complex issues, documenting all findings in the tax return records, and encouraging the taxpayer to ask questions are all constructive actions that enhance the quality and transparency of the preparation process. They facilitate better communication, provide clarity on complex situations, and ensure thorough documentation is maintained for future reference.